Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
HC granted petitioner liberty to file appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit. The court permitted appellate remedy to be adjudicated on merits without limitation bar. The pending decision in Quest Infotech case regarding consolidated show cause notice across multiple financial years shall potentially bind appellate proceedings. The court emphasized procedural compliance and principles of natural justice while addressing fraudulent ITC availment and goods-less invoice issues.
HC granted petitioner liberty to file appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit. The court permitted appellate remedy to be adjudicated on merits without limitation bar. The pending decision in Quest Infotech case regarding consolidated show cause notice across multiple financial years shall potentially bind appellate proceedings. The court emphasized procedural compliance and principles of natural justice while addressing fraudulent ITC availment and goods-less invoice issues.
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